The USA is divided into 3 branches of government. Legislative, Executive and judicial. That is because any one branch can not be trusted with the power to do more. Balance of power and checkes and balances.
However Jehovah is all three things. Lawmaker, King and Judge. That is because he can be trusted to be perfect.
The elders are the lawmakers in that they make the rules on what can get one disfellowshipped.
They are the executive in that they are the police and investigators of the "crimes", and then the prosecutors.
They are the judges in that they decide guilt or innocence and then repentance within a JC.
Those elders have no balance of power. Nothing to check their power.
They have usurped Jehovah's position in being all and all powerful.